Consequences OF Applying THE Reduction
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/advanced-guide-to-cgt-concessions-for-small-business-2011/small-business-50-active-asset-reduction/consequences-of-applying-the-reduction
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